Fees and requirements for the 2020 Moratorium extension

The Federal Administration of Public Revenue (Afip) decided to extend the membership deadlines for the 2020 Moratorium again and its director, Mercedes Marcó del Pont, indicated that « the moratorium exceeded expectations and, therefore, it was decided to extend the period to enter, it is a relief to prop up the incipient and heterogeneous economic recovery ”.

Preliminary data show that taxpayers regularized debts for an amount greater than 390 billion pesos, which represent 72% of the total debts registered in the AFIP systems.

Through General Resolution No. 4873 published in the Official Gazette, Afip adapted the regulations to implement the extension until December 15, inclusive. The measure extends to the same date the period to process benefits for compliant taxpayers.



The extension of the adhesion term established by the Executive Power through DNU N ° 966 was aimed at guarantee that taxpayers can carry out the various procedures and procedures that allow their acceptance of the regime of regularization of tax, customs and social security debts.



Fees and requirements for the 2020 Moratorium extension


The new Resolution to implement the measure by Afip indicates thatthe first installment of the plans formulated in December will be canceled on January 16, 2021.

In addition to adapting the adhesion deadlines, the regulations establish that taxpayers who have a « MiPyme Certificate« On a conditional basis, they will have until December 15 to complete the process and obtain the definitive documentation.



Have this document it is necessary to access the best conditions in terms of repayment terms planned for micro, small and medium enterprises.

Adherence to the extension of the 2020 Moratorium generated more than 660 thousand plans so far. Now extends for two more weeks.